Commentary

C & E Comrs v East Midlands Aggregates Ltd

Part V22 Aggregates levy

C & E Comrs v East Midlands Aggregates Ltd

C & E Comrs v East Midlands Aggregates Ltd

[2004] EWHC 856 (Ch)

Aggregates levy - exemption - building works - site of proposed building - erection of warehouse and lorry park - removal of aggregate over an area co-extensive with footprint of lorry park - whether aggregate exempt - Finance Act 2001 s 17(3)(b)

A warehouse had been built on a site at which a business of food manufacture, storage and distribution was carried out. The owner obtained planning permission to erect a second warehouse, and a lorry park immediately to the south of that new warehouse. The site was on a slope, and in order to carry out the works it was necessary to cut into the slope. It was a condition of the planning permission that all the spoil be removed from the site. To that end, the respondent was engaged. The evidence before the tribunal was that the new warehouse was to be built on a raft foundation covering the whole area of the building. In order to lay the foundations of the warehouse at the correct level, the superjacent aggregate (aggregate A) over an area

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